BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

17 results for “disallowance”+ Section 272(1)(d)clear

Sorted by relevance

Mumbai664Delhi540Bangalore176Chennai152Kolkata130Nagpur67Ahmedabad66Jaipur57Cuttack37Pune37Indore32Panaji32Hyderabad28Cochin24Lucknow22Chandigarh19Guwahati17Surat16Telangana15Raipur13Amritsar13Visakhapatnam10Rajkot10SC7Jodhpur7Karnataka6Allahabad3Ranchi3Jabalpur2Kerala1Patna1Dehradun1Calcutta1Rajasthan1

Key Topics

Section 1474Section 2632

DCIT, CIRCLE-1, DIBRUGARH vs. BAJRANG LAL BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 51/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

272 dated 18.02.2019 to DDIT, Unit-3(3), Kolkata. A copy of this letter has been reproduced by the ld. CIT(Appeals) on pages no. 115 to 118 of the impugned order. It was a commission issued under section 131(1)(d) in this letter, which has been reproduced verbatim same. The ld. Assessing Officer has observed in this letter

DCIT, CIRCLE-1, DIBRUGARH vs. BAJRANG LAL BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 52/GTY/2023[2013-14]Status: DisposedITAT Guwahati01 Sept 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

272 dated 18.02.2019 to DDIT, Unit-3(3), Kolkata. A copy of this letter has been reproduced by the ld. CIT(Appeals) on pages no. 115 to 118 of the impugned order. It was a commission issued under section 131(1)(d) in this letter, which has been reproduced verbatim same. The ld. Assessing Officer has observed in this letter

D.C.I.T., CIRCLE-1, DIBRUGARH vs. BACHH RAJ BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 53/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

272 dated 18.02.2019 to DDIT, Unit-3(3), Kolkata. A copy of this letter has been reproduced by the ld. CIT(Appeals) on pages no. 115 to 118 of the impugned order. It was a commission issued under section 131(1)(d) in this letter, which has been reproduced verbatim same. The ld. Assessing Officer has observed in this letter

D.C.I.T., CIRCLE-1, DIBRUGARH vs. BACHH RAJ BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 54/GTY/2023[2015-16]Status: DisposedITAT Guwahati01 Sept 2023AY 2015-16

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

272 dated 18.02.2019 to DDIT, Unit-3(3), Kolkata. A copy of this letter has been reproduced by the ld. CIT(Appeals) on pages no. 115 to 118 of the impugned order. It was a commission issued under section 131(1)(d) in this letter, which has been reproduced verbatim same. The ld. Assessing Officer has observed in this letter

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. HANS RAJ BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 55/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

272 dated 18.02.2019 to DDIT, Unit-3(3), Kolkata. A copy of this letter has been reproduced by the ld. CIT(Appeals) on pages no. 115 to 118 of the impugned order. It was a commission issued under section 131(1)(d) in this letter, which has been reproduced verbatim same. The ld. Assessing Officer has observed in this letter

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. HANS RAJ BAMALWA (HUF), DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 56/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

272 dated 18.02.2019 to DDIT, Unit-3(3), Kolkata. A copy of this letter has been reproduced by the ld. CIT(Appeals) on pages no. 115 to 118 of the impugned order. It was a commission issued under section 131(1)(d) in this letter, which has been reproduced verbatim same. The ld. Assessing Officer has observed in this letter

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. USHA BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 57/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

272 dated 18.02.2019 to DDIT, Unit-3(3), Kolkata. A copy of this letter has been reproduced by the ld. CIT(Appeals) on pages no. 115 to 118 of the impugned order. It was a commission issued under section 131(1)(d) in this letter, which has been reproduced verbatim same. The ld. Assessing Officer has observed in this letter

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. MEENAKSHI BAMALWA SONI, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 58/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

272 dated 18.02.2019 to DDIT, Unit-3(3), Kolkata. A copy of this letter has been reproduced by the ld. CIT(Appeals) on pages no. 115 to 118 of the impugned order. It was a commission issued under section 131(1)(d) in this letter, which has been reproduced verbatim same. The ld. Assessing Officer has observed in this letter

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. BHAGWATI DEVII BAMALWA , DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 59/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

272 dated 18.02.2019 to DDIT, Unit-3(3), Kolkata. A copy of this letter has been reproduced by the ld. CIT(Appeals) on pages no. 115 to 118 of the impugned order. It was a commission issued under section 131(1)(d) in this letter, which has been reproduced verbatim same. The ld. Assessing Officer has observed in this letter

D.C.I.T., CIRCLE-1, DIBRUGARH vs. VINAY BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 61/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

272 dated 18.02.2019 to DDIT, Unit-3(3), Kolkata. A copy of this letter has been reproduced by the ld. CIT(Appeals) on pages no. 115 to 118 of the impugned order. It was a commission issued under section 131(1)(d) in this letter, which has been reproduced verbatim same. The ld. Assessing Officer has observed in this letter

D.C.I.T., CIRCLE-1, DIBRUGARH vs. RAVI BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 62/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

272 dated 18.02.2019 to DDIT, Unit-3(3), Kolkata. A copy of this letter has been reproduced by the ld. CIT(Appeals) on pages no. 115 to 118 of the impugned order. It was a commission issued under section 131(1)(d) in this letter, which has been reproduced verbatim same. The ld. Assessing Officer has observed in this letter

D.C.I.T., CIRCLE-1, DIBRUGARH vs. MADAN LAL BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 63/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

272 dated 18.02.2019 to DDIT, Unit-3(3), Kolkata. A copy of this letter has been reproduced by the ld. CIT(Appeals) on pages no. 115 to 118 of the impugned order. It was a commission issued under section 131(1)(d) in this letter, which has been reproduced verbatim same. The ld. Assessing Officer has observed in this letter

D.C.I.T., CIRCLE-1, DIBRUGARH vs. SHEETAL BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 64/GTY/2023[2013-14]Status: DisposedITAT Guwahati01 Sept 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

272 dated 18.02.2019 to DDIT, Unit-3(3), Kolkata. A copy of this letter has been reproduced by the ld. CIT(Appeals) on pages no. 115 to 118 of the impugned order. It was a commission issued under section 131(1)(d) in this letter, which has been reproduced verbatim same. The ld. Assessing Officer has observed in this letter

D.C.I.T., CIRCLE-1, DIBRUGARH vs. PRAMOD KUMAR BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 65/GTY/2023[2013-14]Status: DisposedITAT Guwahati01 Sept 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

272 dated 18.02.2019 to DDIT, Unit-3(3), Kolkata. A copy of this letter has been reproduced by the ld. CIT(Appeals) on pages no. 115 to 118 of the impugned order. It was a commission issued under section 131(1)(d) in this letter, which has been reproduced verbatim same. The ld. Assessing Officer has observed in this letter

D.C.I.T., CIRCLE-1, DIBRUGARH vs. VINOD BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 66/GTY/2023[2013-14]Status: DisposedITAT Guwahati01 Sept 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

272 dated 18.02.2019 to DDIT, Unit-3(3), Kolkata. A copy of this letter has been reproduced by the ld. CIT(Appeals) on pages no. 115 to 118 of the impugned order. It was a commission issued under section 131(1)(d) in this letter, which has been reproduced verbatim same. The ld. Assessing Officer has observed in this letter

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. VISHAL BAMALWA , DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 60/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

272 dated 18.02.2019 to DDIT, Unit-3(3), Kolkata. A copy of this letter has been reproduced by the ld. CIT(Appeals) on pages no. 115 to 118 of the impugned order. It was a commission issued under section 131(1)(d) in this letter, which has been reproduced verbatim same. The ld. Assessing Officer has observed in this letter

KAUSHIK INDUSTRIES (P) LIMITED,TINSUKIA vs. INCOME TAX OFFICER, WARD-1, TINSUKIA

In the result, appeal of the assessee is allowed

ITA 11/GTY/2022[2011-12]Status: DisposedITAT Guwahati09 Jun 2023AY 2011-12

Bench: Shri Sanjay Garg & Shri Girish Agrawal

For Appellant: Shri Sanjay Mody, FCAFor Respondent: Shri N. T. Sherpa, JCIT
Section 143(3)Section 147Section 147(1)Section 148Section 263

D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the revision order of Ld. Pr. CIT, Shillong vide Order No. ITBA/REV/F/REV5/2020- 21/1032110367(1) dated 31.03.2021 against the assessment order of Income-tax Officer, Ward-1, Tinsukia u/s. 143(3) r.w.s. 147 of the Income-tax Act, 1961 (hereinafter referred